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Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency

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  • Copenhagen Economics
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    Abstract

    The study examines current national practices with respect to emissions allowances in the EU and the countries with similar cap-and-trade systems. It analyses potential distortions resulting from national practices and identifies the best solutions. It deals with issues such as the tax treatment of allowances allocated for free, that of allowances originated as Clean Development Mechanism or Joint Implementation, and the tax treatment of penalties for non-compliance. It also examines the feasibility of various policy solutions at EU level.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/ets-report.pdf
    File Function: final version, 2010
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    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0035.

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    Length: 76 pages
    Date of creation: Nov 2010
    Date of revision:
    Handle: RePEc:tax:taxstu:0035

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Keywords: European Union; taxation; environmental tax; ETS;

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    1. Christoph Böhringer & Henrike Koschel & Ulf Moslener, 2008. "Efficiency losses from overlapping regulation of EU carbon emissions," Journal of Regulatory Economics, Springer, vol. 33(3), pages 299-317, June.
    2. Fankhauser, Samuel & Martin, Nat, 2010. "The economics of the CDM levy: Revenue potential, tax incidence and distortionary effects," Energy Policy, Elsevier, vol. 38(1), pages 357-363, January.
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